Lesson 10 of 20

Purchase voucher (F9)

A purchase voucher is your copy of the supplier's bill. Enter what the bill says, line for line, and Tally updates the supplier, the stock and the tax together.

Rates here are assumed. The examples use GST at 18% (CGST 9% + SGST 9%, or IGST 18%) only to show the entries. Actual rates depend on the goods or service and change by notification. For rates and return rules see the official sites gst.gov.in and cbic-gst.gov.in, or ask your accountant.

When to use it

For every purchase of goods or services for the business, on credit or for cash, where there is a supplier's bill. It records three things at once: what you owe the supplier, what came into stock, and the input tax you can claim.

Before you start

The supplier's ledger exists under Sundry Creditors, with state and GSTIN.
A Purchase ledger exists under Purchase Accounts.
Tax ledgers exist under Duties & Taxes. See GST set-up.
If you keep stock, the stock items exist.

Steps (item invoice mode)

Gateway of Tally > Vouchers, press F9. Press Ctrl+H and choose Item Invoice if it is not already in that mode.
F2: set the date on which you record the purchase.
Supplier Invoice No. and Date: copy them from the supplier's bill. These matter for matching input tax later.
Party A/c name: the supplier (or Cash for a cash purchase).
Purchase ledger: Purchase A/c.
Name of Item, Quantity, Rate: one line for each item on the bill. Tally works out the amount.
Additional ledgers: freight or packing charged on the bill, then the tax ledgers. With GST set up, Tally calculates the tax when you select the ledger.
Check that the total equals the supplier's bill total. Narration, Ctrl+A.

Worked example

On 5 April, Shanti Traders buys from Mohan Paper Mart, in the same state, on credit: 200 reams of A4 paper at ₹250 a ream. Supplier's invoice no. MP/118 dated 5 April. GST assumed at 18%.

Value of goods: 200 × 250 = ₹50,000
CGST 9%: ₹4,500; SGST 9%: ₹4,500
Invoice total: ₹59,000

Purchase
	Ledger	Debit (₹)	Credit (₹)
Dr	Purchase A/c (A4 paper, 200 reams @ 250)	50,000
Dr	Input CGST	4,500
Dr	Input SGST	4,500
Cr	Mohan Paper Mart		59,000

Stock of A4 paper rises by 200 reams. The supplier is owed ₹59,000. Input tax of ₹9,000 is available to set off against tax on sales.

A purchase from another state

On 12 April, 100 boxes of pens at ₹400 a box are bought from Delhi Pen House, a supplier in another state. Value ₹40,000; IGST 18% ₹7,200; total ₹47,200.

Purchase
	Ledger	Debit (₹)	Credit (₹)
Dr	Purchase A/c (pens, 100 boxes @ 400)	40,000
Dr	Input IGST	7,200
Cr	Delhi Pen House		47,200

Tally decides between CGST plus SGST and IGST by comparing the state in the company details with the state in the party's ledger. If the tax comes out wrong, check those two fields.

Freight and other charges on the bill

If the supplier's bill includes freight of ₹1,000, add a line for a ledger such as Freight on Purchases (under Direct Expenses) before the tax lines. Where the charge is part of the taxable value, the ledger should be set to be included in the assessable value so that GST is calculated on it too; your accountant will tell you how the office has set this up.

Accounting invoice mode

For services and expenses with a bill but no stock, such as a transporter's bill or a repair bill, switch with Ctrl+H to Accounting Invoice. You then choose expense ledgers instead of items. Example: annual maintenance charge ₹10,000 plus IGST ₹1,800: Dr Repairs and Maintenance 10,000, Dr Input IGST 1,800, Cr the service provider 11,800.

Bill-wise details

For a credit purchase, Tally asks for the bill reference. Choose New Ref, accept the invoice number as the name, and enter the credit period if any. When you pay, you will choose Agst Ref against this bill in the Payment voucher.

Checks after saving

The voucher total equals the bill total, to the rupee. If there is a rounding difference, use a Round Off ledger (under Indirect Expenses or Incomes) as your office does.
Stock Summary shows the new quantity.
The supplier's ledger shows the amount due.
Write the Tally voucher number on the paper bill and file it.

Common mistakes

Entering your own date in the supplier invoice date, or leaving out the supplier's invoice number.
Choosing the wrong party when two have similar names.
Entering the amount including tax as the rate, so that tax is charged on tax.
Entering a fixed asset bought for use, such as a computer, as a purchase of goods.
Recording the same bill twice: once when goods arrive and again when the bill comes. Search the supplier's ledger for the bill number first.

Next: Sales voucher.

Questions learners ask

Which key opens the purchase voucher in TallyPrime?

F9 on the voucher screen.

Why does Tally ask for the supplier invoice number?

So that the purchase can be matched with the supplier's bill and with tax records, and to prevent the same bill being entered twice.

Why is IGST calculated instead of CGST and SGST?

Because the supplier's state differs from the company's state. Check the state in both the company details and the party ledger.

All lessons

What TallyPrime is Create a company Groups and ledgers Create ledgers Voucher types Contra voucher Payment voucher Receipt voucher Journal voucher Sales voucher Debit and credit notes Stock items and units GST set-up GST entries Bank reconciliation Reports Backup and restore Common errors 30 day plan

Shortcut keys Group quiz Practice exercise Glossary

An independent learning site. Tally and TallyPrime are trademarks of Tally Solutions Private Limited. This site is not connected with, approved by or paid by Tally Solutions, and uses none of its logos, screens or course material. Keys and menu paths were checked against Tally's own help site on 12 November 2026; the software changes with each release, so if your screen differs, follow Tally's help (press Ctrl+F1). Tax treatment in the examples is for learning only: ask your accountant.